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TMI Blog2010 (12) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... fit and proper in the facts and circumstances of the case. (2) In short the contention of the petitioner is that without issuing notice under sub-section (5) of Section 20 of Madhya Pradesh VAT Act, 2002, proceedings for best judgment assessment were initiated by respondent no.1 which proceedings are without jurisdiction. (3) Stating aforesaid, it was submitted by Shri Nema that the order Annexure P/3 passed by respondent no.1 may be quashed. (4) Shri Naman Nagrath, the learned Additional Advocate General appearing for respondents, opposed the contention, who submitted that in fact a notice in form no.20, as required under sub- section (5) of Section 20 of the VAT Act was issued to the petitioner and thereafter order in Annexure P/3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 23; or (ii) to produce evidence or have it produced in support of the returns; or. (iii) to produce or cause to be produced accounts, registers, cash memoranda or other documents relating to his business. (b) The Commissioner, after hearing the registered dealer or his agent and examining the evidence produced in compliance with the requirements of sub-clause (ii) or sub-clause (iii) of clause (a) and such further evidence as he may require, shall assess or reassess him to tax. (5) If a registered dealer referred to in clause (a) of sub-section(4),- (a) has not furnished returns and statement in respect of any period by the prescribed date; or (b) has knowingly furnished incomplete or incorrect returns or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a notice in form 20 was issued. Sub section (5) also provides issuance of notice in prescribed form by the Assessing Officer. Rule 31 of the Rules provides issuance of notice under sub section (5) of Section 20 in form no.20. It appears that under the Rules two separate forms are provided for issuance of notice under sub-section (4) and under sub-section (5) and the assessing officer while proceeding under sub-section (4) ought to have issued a notice in form 19 and then if the notice is not complied with, then the Assessing Officer is empowered to proceed under sub-section (5) by issuance of another notice as prescribed in form 20. It appears that in this case, without issuing notice in form 19, a notice in form 20 was issued and the Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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